Is cst sale is more profitable ?

One seller (A) in delhi selling two of his customer one is in delhi(D) and other is in haryana(H). For Example : A buying in Rs 100 and paying 5% vat, now A selling to D in Rs 100 and charging vat 5% and 2% for H against c-form. Now, Question is if A sell outside delhi is more profitable than sell in delhi. Because A will get 3% input credit. Is this true if yes than why A will sell in delhi because there is a loss of 3%.